Delaware sales tax rate (2026)
Delaware has no state or local general sales tax. A $100 purchase costs $100.
Delaware sales tax at a glance
| State | Delaware |
|---|---|
| State rate | 0% |
| Average local rate | 0% |
| Highest local rate | 0% |
| Average combined rate | 0% |
| Highest combined rate | 0% |
| Rank by average combined rate | 47 of 50 |
Rates: Tax Foundation, State and Local Sales Tax Rates, Midyear 2026 (in force July 1, 2026). Local rates change during the year and differ by address, so check the state revenue department's rate lookup before filing a return. Source
What's different in Delaware
Delaware has no sales tax at all. Businesses pay a gross receipts tax on their revenue instead, which is not itemized on receipts.
Delaware vs neighboring states
Average combined rates in the states that border Delaware. Buying across the border does not avoid tax on items you bring home: you owe use tax at your home state's rate.
| State | State rate | Avg. combined |
|---|---|---|
| New Jersey | 6.625% | 6.6% |
| Pennsylvania | 6% | 6.34% |
| Maryland | 6% | 6% |
| Delaware | 0% | 0% |
자주 묻는 질문
What is the sales tax rate in Delaware?
0%. Delaware has no state or local general sales tax.
How much is the sales tax on $100 in Delaware?
Nothing: a $100 item costs $100.
Do I have to pay use tax in Delaware?
No. Delaware has no general sales or use tax. If you live in another state and buy in Delaware, your home state's use tax may still apply when you bring the item home.